Research and Analysis of Fraud Behavior in Audit Activities under the Background of Artificial Intelligence Development

Boyue Yu

Abstract


Artificial intelligence has gradually entered our lives and work, and its high intelligence has brought us a lot of
convenience. However, with the development of the times, fraud is also constantly changing, and from the current trend of
artificial intelligence development, fraud is becoming more and more intelligent. Audit activities need to use artificial
intelligence to reform and innovate so that auditing can keep pace with the times and curb the development of fraud. Limited
to the author's ability and knowledge, this article puts forward views on artificial intelligence and fraud from two aspects:
analyzing and solving problems.

Keywords


Auditing; Fraud; Artificial Intelligence

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References


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DOI: https://doi.org/10.18686/aat.v5i4.2134

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